Section 271(1)(c) Penalty not sustainable if specific charge not specified

Deepak Kumar Patel Vs ITO (ITAT Raipur) Facts- The assessee has e-filed the ROI on 31-08-2010 declaring total income of Rs. 12,85,579/-. The assessee is doing business of MFG of HDP Pipes & Assembly of Sprinkler System. The scrutiny assessment completed u/s. 143(3) on 01-03-2013 determining total income of Rs. 67,14,940/-. During the course of assessment proceedings it was noticed that the assessee has made payment of commission of Rs. 11,92,062/- on sales to 6 persons who all residing in Kolkata. The AO further observed that the commission agent travels from Kolkata to Raipur 830 kms. and...